Qty and Hour Rate per Pcs.

i m little bit confuse, i want to do Standard Cost estimate . i have costing Sheet in Excel i want to do first maintain the price per pieces,

scenario is i have one machine where Production Hr. is 2400 Pcs.and Hourly Conversion Rate is 850. so if we devide into Hourly Conversion Rate Rs.850/Production Hr. Rate 2400 = 0.35 Per Pieces.

i have seen number of Forum but still didnt get full idea. now i have with me details. now i want to do in sap . where i want to maintain above in sap. kindly provide the step by step. i m new in Product costing.